The Deputy Commissioner (Ct) v. Tvl. Prasad Agency,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17.12.2019

CORAM

THE HONOURABLE DR.JUSTICE VINEET KOTHARI AND THE HONOURABLE MR.JUSTICE R.SURESH KUMAR W.P.Nos.25598 & 25599 of 2002 The State of Tamil Nadu, rep. by the Deputy Commissioner (CT) (Enforcement), Madurai Enforcement Division, Madurai.

Petitioner in both cases

Versus

1. Tvl.Prasad Agency, 7/7 Palace Street, Bodinaickkanur.

2. The Secretary, The Tamil Nadu Sales Tax Appellate Tribunal (Addl. Bench), Madurai.

Respondents in both cases Prayer: Writ Petitions filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the file of the second respondent pertaining to the order dated 27.2.2001 made in M.T.A.Nos.466 and 465 of 1995 and quash the same as illegal. For petitioner : Mr.M.Hariharan, AGP For R1 : Ms.A.Vinupradha for Mr.A.Thiyagarajan COMMON ORDER (Order of the court was made by Dr.VINEET KOTHARI, J.) In view of the litigation policy, since the Revenue's stake is less than the prescribed limit, the learned Additional Government Pleader appearing for the Writ Petitioner/Revenue does not press the above Writ Petitions on merits. https://hcservices.ecourts.gov.in/hcservices/

2. The learned counsel appearing for the the Respondent/Assessee does not oppose the same.

3. The Writ Petitions are dismissed in view of the aforesaid submission. No costs.

Sd/- Assistant Registrar(CS-VIII) //True copy// Sub Assistant Registrar ssk.

To:

1. The Secretary, The Tamil Nadu Sales Tax Appellate Tribunal (Addl. Bench), Madurai.

+1cc to Mr.Balamurugan, Advocate SR.No.104813 +1cc to Special Government Pleader (Taxes) SR.No.105452 W.P.Nos.25598 & 25599 of 2002 BR(CO) GMY(27/01/2020) https://hcservices.ecourts.gov.in/hcservices/